如题， 2013年在国内买了电脑 今年能用作selp education 的抵扣吗
评论
1. Decline in value (depreciation) deductions such as a computer are allowable self- education expense. This is confirmed by the ATO in the following link:
https://www.ato.gov.au/Individua ... ic-expenses/?page=6
2. If the computer was bought in 2013 and not used for taxable purpose (self-education or work -related), section 40-25 of the ITAA 1997 requires the taxpayer to reduce the deduction by the part of the asset's decline in value that is attributable for a purpose other than a taxable purpose. For example, if your computer was bought on 1 July 2012 for $2,000, assuming the computer will be depreciated over 4 years under straight line method, then the opening written down value for your computer will be $1,000 for FY 15.
3. You will need to reduce your allowable self-education expenses by $250 as the first $250 is not deductible.
评论
可以的，不过要好像从一开始买来就depreciate那样去算opening balance。也就是说你现在开始depreciate的opening balance是你买来的价格减去你如果一开始就作商用的减值。laptop的年限是三年，台试四年。建议用prime cost。
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Jeff兄，似乎只有某些expenses需要减去250, depreciation好像不是其中之一。
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谢谢各位啦
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